私人btl or 组建公司??

首先蜀黍不是税务专家,只是一个会计。看到我们华人不辞辛苦来到英国,帮助英国房地产的繁荣而大无私的做贡献。自己也闲着没事写点东西吧。非牛人,自己瞎写,请轻喷。

现在华人届讨论最多的是如何炒房,如何最大利益化。最后把英国变成加拿大,澳大利亚,香港一样。让本地人生买不起房,死买不起墓。这就牵扯到一个私人买房和建立公司买房的问题。

公司吧,是交20%的corporation tax on profit,据说以后还会更低。比如也就是200,000 profit x20%=40,000。但是利润计算是要减去成本的。我们华人都懂得,书面成本和实际成本可以差别很大。其中意义自己体会。
https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax
私人吧,如果是high tax 拿是40%的税,那就是公司还是比较合适的。对于basic tax的同胞实际没有太大用处。

还有一个问题就是如果开公司的话,有5000 的 dividends 免税额度。觉得大家应该善用任何一个合理合法避税的途径。
https://www.gov.uk/tax-on-dividends/how-dividends-are-taxed
You may get a dividend payment if you own shares in a company.

From 6 April 2016, you won’t pay tax on the first £5,000 of dividends that you get in the tax year. This is from 6 April to 5 April the following year.
http://p3.pstatp.com/large/11160000970b5beea8f3

现在是我买完房子装修完,开始买啦。旺财是私人买房者。来福是用公司买房。50万买的,80万卖出

旺财因为是btl,所以卖房子的时候。他要交capital gain tax。旺财是high taxpayer。所以他的cgt是28%。

旺财可以减去假设annual exm 10,000。sale800,000-500,000-10,000=290,000 x 28%=81,200
2016/17
Standard rate (basic rate taxpayers) 10% / 18% *
Higher rate taxpayers rate 20% / 28% *
Entrepreneurs’ relief - effective rate 10%
Annual exemption
Individual £11,100
Settlement(s) - trustees £5,550
https://www.gov.uk/government/publications/rates-and-allowances-capital-gains-tax/capital-gains-tax-rates-and-annual-tax-free-allowances
Tax years 2013 to 2016

The following Capital Gains Tax rates apply:
•18% and 28% tax rates for individuals (the tax rate you use depends on the total amount of your taxable income, so you need to work this out first)
•28% for trustees or for personal representatives of someone who has died
•10% for gains qualifying for Entrepreneurs’ Relief
•28% for Capital Gains Tax on property where the Annual Tax on Enveloped Dwellings is paid - the Annual Exempt Amount is not applicable
•20% for companies (non-resident Capital Gains Tax on the disposal of a UK residential property) (2015/16)

至于来福那。是几个中国炒房团合伙,大家力量大。凌云壮志要像蝗虫一样强大。公司名字叫中华小强公司。为了方便打字。俗称小强。
小强是是ltd。虽然没有annual exm。但是小强ltd可以claim indexaton relief
https://www.gov.uk/tax-when-your-company-sells-assets/work-out-a-chargeable-gain
Example

Your company sold an asset in November 2015 for £200,000.

Deduct the amount you bought it for in March 2001, which was £120,000. £200,000 - £120,000 = £80,000.

Deduct £10,000 spent improving the asset in June 2010. £80,000 - £10,000 = £70,000 profit.

Find the inflation factor in HMRC’s Indexation Allowance for March 2001 (0.509), and multiply it by the amount you bought the asset for. £120,000 × 0.509 = £61,080.

Find the inflation factor for the improvement costs (0.159), and multiply it by those costs (£10,000). 0.159 × £10,000 = £1,590.

Take these figures away from the profit. £70,000 - £61,080 - £1,590 = £7,330 chargeable gain.

http://p3.pstatp.com/large/11140002d2de45ea58d7

基本上来看如果你是high tax payer实际上是better off组建公司的。最大限度的运用dividend。至少如果用公司可以运作的东西比较多。比如director loan,可以让你不工作的夫人做director,发最低工资。

好多人没有明白一件事,100镑打入你银行账户里。和你可以随意使用100镑。在某种程度上是一样的。就算美国的所谓富人慈善家,都弄个慈善基金。就是一个道理。只有建立公司才有活动的空间和余地。

相信蜀黍。蜀黍也作过审计。一个中型公司的帐目,别说能装进几头大象拉。就是装进几个火车头也没什么问题。步走与合理避税和违法的逃税之间。我们华人必须步步小心。

蜀黍绝对不建议逃税。但是如果有合理,合法的避税条件。我觉得我们华人尽管是一诚实守法而著名,但是我们华人还是可以运用到这里合理,合法的避税。

好不容易码字。总得让放几个艺术图吧 {:5_136:}

http://p3.pstatp.com/large/106a0004ef3e78f28d97
http://p3.pstatp.com/large/1069000155d34ee5857c
http://p3.pstatp.com/large/110d00000542d0ab4079
http://p1.pstatp.com/large/110d00004fdc10147217
http://p3.pstatp.com/large/106900005b81da998cba
http://p1.pstatp.com/large/106c00055495489cde66
Winnie 04年被爆果照,有兴者自行谷歌:气质女神小雪
http://p3.pstatp.com/large/110d000149ac2c5c5da5
http://p3.pstatp.com/large/106900037896766cfcd1
http://p3.pstatp.com/large/110d00039f577267fe17
http://p3.pstatp.com/large/106900070e6b19758536

你不好好上班,大早上码了这么多字

各人名义容易贷Btl,公司名义贷款btl不是那么容易的,要出示很多公司的帐目,全款买房当然另当别论。

回家学习一下。公司过了夏天旺季。淡季拉。该sale忙拉。写的过程也是自己学习过程

现在都是合作买房,贷款和现金不是问题。现在很多国内的人和加拿大。香港的来这里买房。一方面有资金,另一方有渠道。大家合作拉。曼城那种地方,上回加拿大华人来考察。气愤坏啦。说曼城一个高级白领竟然能买得起房,简直就是丧尽天良。说在香港和加拿大这种城市,就算高级白领都不该买得起房。所以他们准备拯救以下曼城。已经至少有2波人开始在曼城布局拉。
终于可以让英国人体验一下香港对我们大陆人的热爱拉

大叔好帖!顶!
至于来曼城和我们抢房的,不欢迎 {:5_146:}

总不能让他们来肯特吧。还是牺牲一下你们曼城吧。伦敦华人炒房团不敢惹。没办法 {:5_135:}

肯特你拉的人还少么? {:5_146:}

所以我决定拉。不能再往肯特领人啊。我都买不起第2套拉。好东西的给朋友共享。该你们体验一下同胞们热情拉 {:5_135:}

谢谢分享,我还是BTL小白一个,问的问题可能比较入门级别,想问一下你举的例子里,公司的profit可以减掉10万的装修成本,个人的就不可以吗?

只有improvement cost可以用indexation allowance吗?其他stamp duty,律师费可以用吗?

早晨急急忙忙码字。打错啦。凑会者看吧.私人的问题。你要问成龙大哥,他是专家

这样看,公司的比个人的要好很多很多很多啊!

只有improvement cost可以用indexation allowance吗?其他stamp duty,律师费可以用吗?

首先是你的tax code。你是high tax 就合算。你的房子最后也是公司资产,像律师费。最后都可以在年终交税的时候claim。但是你的index是没办法claim的。再说私人也claim不了index阿

The basic computation for a limited company is virtually the same as for an individual. However, you may also be expected to calculate the indexation allowance:
The indexation allowance is given from the month of acquisition up to the month of disposal.
The indexation factor is normally rounded to three decimal places.
The indexation allowance cannot be used to create or increase a capital loss.
Because the indexation allowance is not available in respect of the incidental costs(就是说你的律师费) of disposal, it is necessary to show these separately in the computation.

Incidental selling costs are legal fees, estate agents’ fees etc.

Remember to include incidental costs of purchase in the cost figure. They would be legal fees and disbursements, including search fees and stamp duty.

Also remember to claim lettings relief and exemption for the last three years of ownership

你能把你黄色high的去了不。晃眼睛啊。

你眼神太好,对于我这个近视眼的来说,没有什么是太晃眼的;P

如果房产拿的年头久,也是公司划算吧,光是indexation allowance就去掉很多了。